A footwear such as shoes and socks has been conventionally knitted with a flat knitting machine including front and back needle beds. For example, in patent document 1, the respective knitted fabrics knitted with knitting needles of the front and back needle beds are coupled at both ends, and a sock is formed as a seamless tubular knitted fabric. Such sock has a stitch row circling in a course direction continuing in a wale direction, where a first tubular portion and a second tubular portion obtained by the tubular knitting are formed as portions that cover the toe region and the ankle region. The stitch direction is the direction from the toe toward the foot inserting opening or the opposite direction. Between the tubular portions is a heel portion that is formed through a C-shaped knitting of alternately inverting the direction of feeding the yarn between the front needle bed and the back needle bed.